New Hampshire 2026 Regular Session

New Hampshire House Bill HB1480

Introduced
12/4/25  
Refer
12/4/25  

Caption

Raising the meals and rooms tax rate.

Impact

The bill is projected to have a substantial impact on state revenues. It is anticipated to yield an indeterminate increase in revenue beginning in FY 2027, with estimates suggesting an additional $20.9 million for that year and up to $28 million in subsequent years. The revenue from the increased meals and rooms tax is crucial for supporting state-funded programs and local municipalities through the Meals and Rooms Municipal Revenue Fund. As municipalities typically receive a share of this revenue, the bill could potentially enhance local funding starting the fiscal year following its enactment.

Summary

HB1480, known as the Act Raising the Meals and Rooms Tax Rate, proposes an increase in the meals and rooms tax from 8.5% to 9%. The bill is aimed at generating additional state revenue, with anticipated increases in both the General Fund and the Education Trust Fund. The legislation outlines specific rates for meals based on their charge, with a new 9% tax on gross rental receipts for accommodations. The bill includes a provision for the tax to take effect 60 days after its passage, allowing it to start generating revenue in the following fiscal year.

Sentiment

The sentiment surrounding HB1480 appears to be mixed. Proponents argue that increasing the meals and rooms tax is necessary to bolster state revenues, especially in light of funding needs for education and local services. Opponents may express concerns about the burden this places on the hospitality industry and tourism, which can be sensitive to changes in tax rates. As tourism plays a significant role in the state’s economy, there are fears that higher taxes could discourage visitors or adversely affect local businesses reliant on tourism for their income.

Contention

Notable points of contention include potential resistance from the hospitality sector, which could argue that a tax hike may deter visitors and decrease competitiveness compared to other states. Critics of the bill may also highlight the timing of the tax increase amidst economic recovery efforts post-pandemic, suggesting that such measures may harm local businesses. Additionally, some stakeholders may advocate for alternative funding solutions that do not rely on increased tax burdens on residents and visitors.

Companion Bills

No companion bills found.

Previously Filed As

NH HB596

Relative to reporting requirements for entities that collect meals and rooms taxes.

NH HB503

Amending how revenues from taxes are allocated to the education trust fund.

NH SB158

Raising the funding cap for the New Hampshire community development finance authority.

NH HB658

Raising the cap on certain reimbursements from the oil discharge and disposal cleanup fund.

NH HB186

Relative to the legalization and regulation of cannabis and making appropriations therefor.

NH SB204

Relative to the responsibility of local school districts to provide meals to students during school hours, reimbursing schools for meals provided to students at no cost, and making an appropriation therefor.

NH SB276

Relative to raising the research and development tax credit.

NH HB290

Increasing the taxes on cigarettes and electronic cigarettes and establishing a committee to study taxes on tobacco and other nicotine products.

NH HB782

Expanding property tax exemptions for certain elderly and disabled persons; raising public awareness regarding tax credits and exemptions; and requiring an annual report regarding the efficacy of the low and moderate income homeowners property tax relief program.

NH HB665

Relative to eligibility for free school meals.

Similar Bills

NH HB114

Removing fees and charges for governmental records under the right-to-know law and reinstating potential liability for disclosure of information exempt from disclosure.

NH HB95

Requiring the New Hampshire electric co-op regularly file a certificate of deregulation with the public utilities commission.

NH HB507

Relative to the timeline for credentialing of mental health care providers.

NH HB721

Relative to establishing gold and silver as legal tender.

NH HB721

Relative to establishing gold and silver as legal tender.

NH HB185

Relative to reimbursement rates for ambulance service providers.

NH SB130

Establishing a commission to study delivery models for emergency medical services in the state of New Hampshire.

NH HB725

Relative to ground ambulance services.